SILVA, J. V. S.; SILVA, João Vitor Sarmento.
Resumen:
The purpose of this work is to propose the debate and analysis of the constitutionality and legitimacy of the public lighting contribution before the constitutional principles and its related revenue derived from the municipal tax power, although the understanding on its tax nature is consolidated, the COSIP presents relevant points for analysis of how it rapidly emerged after the unconstitutionality of the TIP, unlike the majority understanding defined as it being a contribution, it has tax characteristics in which the principle of non- affectedness of revenue should fall on such collection, the tax jurisdiction as amended by EC 39/02 that inserted into the legal order a contribution on the public lighting service to be established by the counties and the federal district, so the counties can legislate different rules generating a chaos in the national tax system, becoming a norm with a content that is inconsistent with the national tax system, improperly appreciated and sanctioned by pressure from municipal managers who did not want to take on a further burden for their already punished budgets. For this, the deductive approach method is adopted, using the method of comparative historical procedure through bibliographic research, and the use of doctrines and relevant studies on the theme. Finding diverse opinions on the legal nature of the CIP and relevant points on its legitimacy before the tax legal system and relevant points that put its constitutionality under discussion. Reflecting the considerations addressed to COSIP in the current legal system may be considered illegitimate and have its constitutionality minimally questioned in light of the facts addressed.
